Disclosure of intangible assets and its impact on the quality of information contained in the financial statements in accordance with the requirements of International Financial Reporting Standards
Keywords:
Intangible assets, Disclosure, Quality of information, Financial statements, International Financial Reporting StandardsAbstract
This study aimed to assess the extent to which Yemeni commercial banks’ managements are aware of the importance of disclosing intangible assets. It also sought to investigate the degree of compliance with the disclosure of acquired intangible assets in accordance with the requirements of International Financial Reporting Standards (IFRS), and to identify the level of disclosure of internally generated intangible assets based on human, structural, and relational (marketing) capital ratios and indicators, and their impact on the quality of information presented in the financial statements of Yemeni commercial banks. In addition, the study aimed to identify the obstacles that limit the disclosure of such assets.
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